Bill Text: TX HJR25 | 2017 | 85th Legislature 1st Special Session | Introduced


Bill Title: Proposing a constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead and authorizing the legislature to prohibit the governing body of a political subdivision that adopts such an exemption from reducing the amount of or repealing the exemption.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2017-07-25 - Left pending in committee [HJR25 Detail]

Download: Texas-2017-HJR25-Introduced.html
  85S10247 SMH-D
 
  By: Shine H.J.R. No. 25
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the governing
  body of a political subdivision other than a school district to
  adopt an exemption from ad valorem taxation of a portion, expressed
  as a dollar amount, of the market value of an individual's residence
  homestead and authorizing the legislature to prohibit the governing
  body of a political subdivision that adopts such an exemption from
  reducing the amount of or repealing the exemption.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsections (q) and (r) to read as follows:
         (q)  The governing body of a political subdivision other than
  a school district by official action may exempt from ad valorem
  taxation a portion of the market value of the residence homestead of
  an individual. The amount of the exemption is $5,000, except that
  if the average market value of residence homesteads in the
  political subdivision in the tax year in which the exemption is
  adopted exceeds $25,000, the governing body may authorize an
  exemption in a larger dollar amount not to exceed an amount equal to
  20 percent of the average market value of residence homesteads in
  the political subdivision in the tax year in which the exemption is
  adopted. The legislature by general law shall specify the method
  for computing the average market value of residence homesteads for
  purposes of this subsection.  Where ad valorem tax has previously
  been pledged for the payment of debt, the governing body may
  continue to levy and collect the tax against the value of the
  homesteads exempted under this subsection until the debt is
  discharged if the cessation of the levy would impair the obligation
  of the contract by which the debt was created.  The legislature by
  general law may prohibit the governing body of a political
  subdivision that adopts an exemption under this subsection from
  reducing the amount of or repealing the exemption.
         (r)  This subsection applies only to a political subdivision
  the governing body of which has ceased granting an exemption under
  Subsection (e) of this section, if doing so is not prohibited by the
  legislature by general law, and has adopted an exemption under
  Subsection (q) of this section. An individual who would have been
  entitled to an exemption from ad valorem taxation by the political
  subdivision under Subsection (e) of this section had the governing
  body not ceased granting an exemption under that subsection is
  entitled to continue to receive an exemption under that subsection
  in lieu of the exemption under Subsection (q) of this section if the
  individual otherwise qualifies for the exemption under Subsection
  (e) of this section and the amount of the exemption under that
  subsection exceeds the amount of the exemption under Subsection (q)
  of this section. The exemption applies only to property for which
  the individual received an exemption under Subsection (e) of this
  section in the last tax year in which the governing body granted an
  exemption under that subsection.  The exemption expires in the
  event of a change in ownership of the property or, if the property
  is owned by a trust and the trustor of the trust or a beneficiary of
  the trust has the right to use and occupy the property as the
  trustor's or beneficiary's principal residential property, there is
  a change in the trustor or beneficiary of the trust, respectively.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION.  (a)  This temporary provision applies
  to the constitutional amendment proposed by the 85th Legislature,
  1st Called Session, 2017, authorizing the governing body of a
  political subdivision other than a school district to adopt an
  exemption from ad valorem taxation of a portion, expressed as a
  dollar amount, of the market value of an individual's residence
  homestead and authorizing the legislature to prohibit the governing
  body of a political subdivision that adopts such an exemption from
  reducing the amount of or repealing the exemption.
         (b)  The amendments to Section 1-b, Article VIII, of this
  constitution take effect beginning with the tax year that begins
  January 1, 2018.
         (c)  This temporary provision expires January 1, 2019.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  governing body of a political subdivision other than a school
  district to adopt an exemption from ad valorem taxation of a
  portion, expressed as a dollar amount, of the market value of an
  individual's residence homestead and authorizing the legislature
  to prohibit the governing body of a political subdivision that
  adopts such an exemption from reducing the amount of or repealing
  the exemption."
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